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sively for religious, charitable, scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual.
EXCERPTS FROM THE SOCIAL SECURITY ACT, AS §§§on. AS IN EFFECT PRIOR TO THE 1950 AMENDMENT
SECTION 201. (a) There is hereby created on the books of the Treasury of the United States a trust fund to be known as the “Federal Old-Age and Survivors Insurance Trust Fund” (hereinafter in this title called the “Trust Fund”). The Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Old-Age Reserve Account and the amount standing to the credit of the Ö. Age Reserve Account on the books of the Treasury on January 1, 1940, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Trust Fund, and, in addition, such amounts as may be appropriated to the Trust Fund as hereinafter provided. There is hereby appropriated to the Trust Fund for the fiscal year ending June 30, 1941, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of the taxes (including interest, penalties, and additions to the taxes) received under the Federal Insurance Contributions Act and covered into the Treasury. There is also authorized to be appropriated to the Trust. Fund such additional sums as may be required to finance the benefits and payments provided under this title."
so :: * * * * *
LUMP-SUM DEATH PAYMENTS
SEC. 202. (g) Upon the death, after December 31, 1939, of an individual who died a fully or currently insured individual leaving no surviving widow, child, or parent who would, on filing application in the month in which such individual died, be entitled to a benefit for such month under subsection (c), (d), (e), or (f) of this section, an amount equal to six times a primary insurance benefit of such individual shall be paid in a lump sum to the person, if any, determined by the Administrator to be the widow or widower of the deceased and to have been living with the deceased at the time of death. If there is no such person, or if such person dies before receiving payment, then such amount shall be paid to any person or persons, equitably entitled thereto, to the extent and in the proportions that he or they shall have paid the expenses of burial of such insured individual. No payment shall be made to any person under this subsection, unless application therefor shall have been filed, by or on behalf of any such person (whether or not legally competent), prior to the expiration of two years after the date of death of such insured individual.”
to Tojo, entence of this subsec. was added by sec. 902 of the Revenue Act of 1943 at. * See sec. 101 (d) of Social Security Act Amendments of 1950 which extended the time
for filing an application under sec. 202 (b) in certain cases (p. 185).
SEC. 209. When used in this title—
(a) The term “wages”’ means all remuneration for employment, including the cash value of all remuneration paid in any medium
other than cash; except that such terms shall not include— (1) That part of the remuneration, which, after remuneration equal to $3,000 has been paid to an individual by an employer with respect to employment during any calendar year, prior to 1940, is paid, prior to January 1, 1947, to such individual by such employer with respect to employment during such calendar
ear: * o That part of the remuneration which, after remuneration equal to $3,000 has been paid to an individual with respect to employment during any calendar year after 1939, is paid to such individual, prior to January 1, 1947, with respect to employment during such calendar year; * (3) That part of the remuneration which, after remuneration equal to $3,000 with respect to employment has been paid to an individual during . calendar year after 1946, is paid to such individual during such calendar year; * (4) The amount of any payment made to, or on behalf of, an employee under a plan or system, established by an employer which makes provision for his employees generally or for a class or classes of his employees (including any amount paid by an employer for insurance or annuities, or into a fund, to provide for any such payment), on account of (A) retirement, or (B) sickness or accident disability, or (Q) medical and hospitalization expenses in connection with sickness or accident disability, or (D) death, provided the employee (i) has not the option to receive, instead of provision for such death benefit, any part of such payment or, if such death benefit is insured, any part of the premiums (or contributions to premiums) paid by his employer, and (ii) has not the right, under the provisions of the plan or system or policy of insurance providing for such death benefit, to assign such benefit, or to receive a cash consideration in lieu of such benefit either upon his withdrawal from the plan or system pro.# for such benefit or upon termination of such plan or system or policy of insurance or of his employment with such employer; (5) The payment by an employer (without deduction from the remuneration of the employee) (A) of the tax imposed upon an employee under section 1400 of the Internal Revenue Code or (B) of any payment required from an employee under a State unemployment compensation law; (6), Dismissal payments which the employer is not legally required to make; or %...Any remuneration paid to an individual prior to January 1,
* For definition of the term “wages” effective prior to January 1, 1940, see sec. 210 (a
of the Social Security Act of 1935, p. 234. For present #.on see see: 209, p. 57. (a) .."; “prior to January 1, 1947” was added by the Social Security Rei Amend
Inents o -
(b) The term “employment”” means any service performed after December 31, 1936, and prior to January 1, 1940, which was employment as defined in section 210 (b) of the Social Security Act prior to January 1, 1940 !o service performed by an individual after he attained the age of sixty-five if performed prior to January 1, 1939), and any service, of whatever nature, performed after December 31, 1939, by an employee for the person employing him, irrespective of the citizenship or residence of either, (A) within the United States, or (B) on or in connection with an American vessel under a contract of service which is entered into within the United States or during the erformance of which the vessel touches at a port in the United States if the employee is employed on and in connection with such vessel when outside the United States, except— (1) Agricultural labor (as *med in subsection (l) of this section); (2) Domestic service in a private home, local college club, or local chapter of a college fraternity or sorority; (3) Casual labor not in the course of the employer's trade or business; (4) Service performed by an individual in the employ of his son, daughter, or spouse, and service performed by a child under the age of twenty-one in the employ of his father or mother; (5) Service performed on or in connection with a vessel not an American vessel by an employee, if the employee is employed Oil and in connection with such vessel when outside the United States; (6) Service performed in the employ of the United States Government, or of an instrumentality of the United States which is (A) wholly owned by the United States, or (B) exempt from the tax imposed by section 1410 of the Internal Revenue Code by virtue of any other provision of laws; * (7) Service performed in the employ of a State, or any political subdivision thereof, or any instrumentality of any one or more of the foregoing, which is wholly owned by one or more States or political jo and any service performed in the employ of any instrumentality, of one or more States or political subdivisions to the extent that the instrumentality is, with respect to such service, immune under the Constitution of the United States 3. the tax imposed by section 1410 of the Internal Revenue Ode; (8) Service performed in the employ of a corporation, community chest, fund, or foundation, organized and operated exclusively for religious, charitable, scientific, '. or educational purposes, or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting, to influence o (9) Service performed by an individual as an employee or employee representative as defined in section 1532 of the Internal Revenue Code; *
10 For definition of the term “employment,” effective prior to January 1, 1940, see sec. 210 (b) of the Social i. Act of 1935, p. 234. For present definition, see p. 60.
11 Certain service in the employment of the Alien Property Custodian does not come within this exception. See sec. 36. (a) of the Trading. With the Enemy Act, as amended (p.,475).
1a For provisions for crediting railroad industry service under the Social Security Act in certain cases, see sec. 205 (o), p. 54.
(10) (A) Service performed in any calendar quarter in the employ of any organization exempt from income tax under section 101 of the Internal Revenue 8. ifso the remuneration for such service does not exceed 5, or (ii) such service is in connection with the collection of dues or premiums for a fraternal beneficiary society, order, or association, and is performed away from the home office, or is ritualistic service in connection with any such society, order, or association, or (iii) such service is performed by a student who is enrolled, and is regularly attending classes at a school, college, or university; (B) Service performed in the employ of an agricultural or horticultural organization exempt from income tax under section 101 (1) of the Internal Revenue Code; (C) Service performed in the employ of a voluntary employees’ beneficiary association providing }. the payment of life, sick, accident, or other to: to the members of such association or their dependents, if (i) no part of its net earnings inures (other than through such payments) to the benefit of any private shareholder or individual, and (ii) 85 per centum or more of the income consists of amounts collected from members for the sole purpose of making such payments and meeting expenses; (D) Service o in the employ Pa voluntary employees’ beneficiary association o or the payment of life, sick, accident, or other benefits to the members of such association or their dependents or their designated beneficiaries, if (i) admission to membership in such association is limited to individuals who are officers or employees of the United States Government, and (ii) no part of the net earnings of such association inures (other than through such payments) to the benefit of any private shareholder or §§. (E) Service performed in any calendar quarter in the employ of a school, college, or university, not exempt from income tax under section 101 of the Internal Revenue 8. if such service is performed by a student who is enrolled and is regularly attending classes at such school, college, or university, and the remuneration for such service does not exceed $45 (exclusive of room, board, and tuition); (11) Service performed in the employ of a foreign government including service as a consular or other officer or employee or a nondiplomatic representative; (12) Service performed in the employ of an instrumentality wholly owned by a foreign government— §§ If the service is of a character similar to that performed in foreign countries by employees of the United States Government or of an instrumentality thereof; and (B) If the Secretary of State shall certify to the Secretary of the Treasury that the foreign government, with respect to whose instrumentality and employees thereof exemption is claimed, grants an equivalent exemption with respect to similar service
go. in the foreign country by employees of the United tates Government and of instrumentalities thereof; * (13) Service performed as a student nurse in the employ of a hospital or a nurses’ training school by an individual who is enrolled and is regularly attending classes in a nurses’ training school chartered or approved pursuant to State law; and service performed as an interne in the employ of a hospital by an indi: vidual who has completed a four years' course in a medical school chartered or approved pursuant to State law; (14) Service performed by an individual in § as an officer or member of the crew of a vessel while it is engaged in) the so taking, harvesting, cultivating, or farming of any kind of fis shellfish, crustacea, sponges, seaweeds, or other aquatic forms of animal and vegetable life (including service performed by any such ...i. an ordinary incident to any such activity), ex.# (A) service performed in connection with the catching or taking of salmon or halibut, for commercial purposes, and (B) service performed on or in connection with a vessel of more than ten net tons (determined in the manner provided for determining the register tonnage of merchant vessels under the laws of the United States); (15) (A) Service performed by an individual under the age of eighteen in the delivery or distribution of newspapers or shopping news, not including delivery or distribution to any point for subsequent delivery or distribution; (B) Service performed by an individual in, and at the time of, the sale of newspapers or magazines to ultimate consumers, under an arrangement under which the newspapers or magazine are to be sold by him at a fixed price his compensation being based on the retention of the excess of such price over the amount at which the newspapers or magazines are charged to him, whether or not he is guaranteed a minimum amount of compensation for such service, or is entitled to be credited with the unsold newspapers or magazines turned back; or * (16) Service performed in the employ of an international organization entitled to enjoy privileges, exemptions, and immuni: ties as an international organization under the International Organizations Immunities Act.” (c) If the services performed during one-half or more of any pay period by an employee for the person employing him constitute emloyment, all the services of such employee for such period shall É. deemed to be employment; but if the services performed during more than one-half of any such pay period by an employee for the person employing him do not constitute employment, then none of the services of such employee for such period shall be deemed to be employment. As used in this subsection the term “pay period” means a period (of not more than thirty-one consecutive § for which
* Exemption from taxes of services described in pars. so and (12), which were added by the Social Security Act Amendments of 1939, was made retroactive to January 1, 1937. See Sec. 902 § of Social Security Act Amendments of 1939, B 185. * Subpar. (B) was added by the Act of April 20, 1948 (Public Law 492, 80th Cong.). to be effective with respect to services performed thereafter. * This paragraph was added, effectsve January 1, 1946, by the International Organizations Immunities Act (59 Stat. 669). See p. 460 for other provisions of this Act.